| Jungle Beauty Ltd | Other services | 2023 |
| K Cunningham Consultancy Ltd | Professional & scientific | 2022 |
| K W and Associates Limited | Professional & scientific | 2011 |
| K. a & C Ltd | Real estate | 2019 |
| Kalar Vape Limited | Wholesale & retail | 2025 |
| Kaldis Company Limited | Hospitality | 2001 |
| Kamalasanan Radiology Ltd | Health & social care | 2019 |
| Kanodia Ltd | Health & social care | 2016 |
| KB Gynaecology Ltd | Health & social care | 2022 |
| KB Muir Educational Services Limited | Education | 2021 |
| KCO F.S Ltd | Financial services | 2024 |
| KDY Associates Limited | Professional & scientific | 2010 |
| KDY Consultants Limited | Professional & scientific | 2023 |
| KDY Property Limited | Households | 2018 |
| Kedlock House Saddlers Ltd | Wholesale & retail | 2015 |
| Keirancollins Ltd | Professional & scientific | 2025 |
| Kellderson Holdings Limited | Real estate | 2024 |
| Kemback Investments Limited | Hospitality | 2025 |
| Kenneth Elder Surgery Limited | Health & social care | 2022 |
| Kenneth R Macleod Limited | Professional & scientific | 2016 |
| Kenneth Soutar Plumbing and Heating Ltd | Construction | 2018 |
| Kete Ltd | Real estate | 2018 |
| Kettlehill Asset Management Limited | Administrative & support | 2024 |
| Kholm Limited | Professional & scientific | 2019 |
| Kilmany Horticultural Services Limited | Administrative & support | 2018 |
| Kilwhiss Cloud Ltd | Information & communication | 2024 |
| Kilwhiss Group Limited | Information & communication | 2026 |
| Kinburn (218) Limited | Administrative & support | 2025 |
| King Creosote Limited | Information & communication | 2013 |
| Kingseat 1 Limited | Real estate | 2021 |
| Kinloss Farms Limited | Agriculture & fishing | 1962 |
| Kirki Ltd | Information & communication | 2023 |
| Kirklands Development Company Limited | Construction | 2017 |
| KJD Wind Services Ltd | Professional & scientific | 2019 |
| KK Health & Fitness Limited | Arts & recreation | 2018 |
| KLB Consultancy Limited | Information & communication | 2007 |
| KM Engineering Services Ltd | Manufacturing | 2018 |
| KNB & KB Property Limited | Real estate | 2017 |
| Kristina Fair Publishing Limited | Information & communication | 2016 |
| KS Sport Horses Limited | Agriculture & fishing | 2025 |
| Kstephenson Ltd | Hospitality | 2024 |
| Kupara Ltd | Hospitality | 2024 |
| L.P.G. Vehicle Conversions (Dumfermline) Limited | Wholesale & retail | 1981 |
| LA Banda Ltd. | Arts & recreation | 2009 |
| Ladybank Development Trust | Administrative & support | 2008 |
| Langton Tree Specialists Limited | Agriculture & fishing | 2006 |
| Larg Lettings Ltd | Real estate | 2024 |
| Larzwell Ltd | Professional & scientific | 2017 |
| Last Orders Limited | Hospitality | 2020 |
| Lawrie Estate Agents Ltd | Real estate | 2016 |
| Leaf Natural Ltd | Manufacturing | 2019 |
| Letsgo TNT Ltd. | Construction | 2017 |
| Leven Mellow Limited | Construction | 2020 |
| LF Auto Electrical Services Ltd | Wholesale & retail | 2023 |
| LGH Sports & Commercial Management Limited | Professional & scientific | 2025 |
| Limerock Ltd | Construction | 2023 |
| Lindores Equestrian Ltd | Other services | 2017 |
| Lindores House Limited | Administrative & support | 2023 |
| Lindores Macduff Limited | Real estate | 2021 |
| Links Clubsmith Ltd | Manufacturing | 2025 |
| Little Beehive Nursery (Cupar) Ltd | Education | 2024 |
| Little Beehive Nursery (Kirkcaldy) Ltd | Education | 2010 |
| Little Beehive Nursery (Montrose) Ltd | Education | 2007 |
| Little Beehive Nursery (Newport-On-Tay) Ltd | Education | 2005 |
| Little Beehive Nursery (ST Andrews) Ltd | Education | 2014 |
| Little Keills Holdings Limited | Administrative & support | 2020 |
| Little Keills Limited | Administrative & support | 2020 |
| Live Visualisation Ltd | Information & communication | 2011 |
| LOG Cabins (Scotland) Limited | Construction | 2001 |
| Logan Capital Holdings Ltd | Hospitality | 2026 |
| Loge Limited | Construction | 2009 |
| Lomond Bicycle Services Limited | Wholesale & retail | 2019 |
| Lomond Drones Ltd | Professional & scientific | 2020 |
| Lomond Health & Safety Support Ltd | Professional & scientific | 2020 |
| Lothian Tractors Limited | Extraterritorial | 2023 |
| Love Your Reflection Aesthetics Ltd | Wholesale & retail | 2020 |
| LTL Training Limited | Information & communication | 2025 |
| Lucas DOW Design Studios Limited | Professional & scientific | 2007 |
| Luxcapta Consulting Ltd | Professional & scientific | 2025 |
| M Black Subsea Services Limited | Professional & scientific | 2019 |
| M E Baldwin Ltd | Health & social care | 2022 |
| M&R Bars Limited | Hospitality | 2025 |
| M&R Property Solutions Ltd | Real estate | 2022 |
| M3 Supply Chain Logic Limited | Information & communication | 2024 |
| MA Bells Limited | Wholesale & retail | 2008 |
| Macallan Industries Limited | Hospitality | 2017 |
| Macboyne Media Ltd | Professional & scientific | 2020 |
| Macfarlanes Healthcare Ltd | Wholesale & retail | 2025 |
| Macfarlanes Pharmacy Ltd | Wholesale & retail | 2023 |
| Macpherson & Forbes Ltd | Education | 2018 |
| Mac’S Development Services Ltd | Construction | 2026 |
| Maevic Ltd | Professional & scientific | 2025 |
| Makein and Mcnab Limited | Construction | 1988 |
| May-Isle Fabrication Ltd | Manufacturing | 2022 |
| Mcalvin Properties Ltd | Real estate | 2022 |
| MCG Cooling Services Limited | Manufacturing | 2012 |
| Mckinney Holdings Limited | Agriculture & fishing | 2021 |
| Mclaren Commercial Limited | Real estate | 2022 |
| Mclay Engineering Limited | Professional & scientific | 2020 |
| Mcmenemy Aviation Ltd | Transport & logistics | 2008 |